N.Y. Tax Law § 287: Payment of tax; returns

§ 287. Payment of tax; returns. 1. Every distributor shall, on or

before the twentieth day of each month, file with the department a

return, on forms to be prescribed by the commissioner and furnished by

such department, stating the number of gallons of motor fuel imported,

manufactured or sold by such distributor in the state during the

preceding calendar month and in the case of Diesel motor fuel, the

number of gallons of Diesel motor fuel imported and the number of

gallons which have been sold or used. Provided, however, the

commissioner may, if he or she deems it necessary in order to ensure the

payment of the taxes imposed by this article, require returns to be made

at such times and covering such periods as he or she may deem necessary,

and, by regulation, may permit the filing of returns by distributors of

Diesel motor fuel on a quarterly, semi-annual or annual basis, or may

waive the filing of returns by a distributor of Diesel motor fuel for

such time and upon such terms as he or she may deem proper if satisfied

that no tax imposed by this article with respect to Diesel motor fuel is

or will be payable by him or her during the time for which returns are

waived. Such returns shall contain such further information as the

commissioner shall require. The fact that a distributor's name is signed

to a filed return shall be prima facie evidence for all purposes that

the return was actually signed by such distributor. Each such

distributor shall, with respect to motor fuel, pay to the department

with the filing of such return, the taxes imposed by this article on

each gallon of motor fuel imported, manufactured or sold by such

distributor in the state, and so reported, during the period covered by

such return. Each distributor shall, with respect to Diesel motor fuel,

pay to the department with the filing of the return the taxes imposed by

this article on the number of gallons of Diesel motor fuel sold or used

or delivered to a filling station or delivered into the fuel tank of a

motor vehicle during the period covered by the return. Provided,

however, that where a distributor has purchased motor fuel or diesel

motor fuel upon which the taxes imposed by this article have been paid

or paid over and in each instance the tax is included in the price, a

credit shall be allowed for the amount of such taxes upon the subsequent

sale of such fuel to the extent that such taxes are so paid and included

in the price.

2. A distributor entitled to a refund under the provisions of section

two hundred eighty-nine-c of this chapter, in lieu of such refund, may

take credit therefor on a return filed pursuant to this section, unless

the commissioner shall withdraw such privilege.

3. Every wholesaler of motor fuel shall, on or before the twentieth

day of each month, file with the department a return, on forms

prescribed by the commissioner stating the number of gallons of motor

fuel purchased and sold by such wholesaler in the state during the

preceding calendar month. For each purchase and sale, the date, number

of gallons of motor fuel purchased or sold, and the name of the seller

or purchaser shall be set forth on the return. Such returns shall

contain such further information as the commissioner shall require. The

fact that a wholesaler's name is signed to a filed return shall be prima

facie evidence for all purposes that the return was actually signed by

such wholesaler of motor fuel.